a) The sales value of the inventory is $2,700,000. (3) b) The sales value is $4,000,000. (4) Parte TMZ manufactures flags. The following information relates to January 2018. Raw materials of $100 000were used in the manufacturing process during January. Factory wages for January paid in cash $200 000 Electricity for January paid in cash $80 000 (only 80% relates to the factory) Depreciation on factory machines $40 000- 70% of the time this machinery was used in producing inventory whereas 30% of the time it was standing idle. Depreciation on office equipment $10 000 -25%of the office equipment is used by factory administration staff and 75% is used by the head office administration staff. Required: Journalise the above information. (6)